谈谈企业会计政策的选择

文章在介绍了我国企业主要的会计政策类型并分析了其影响因素的基础上,有针对性地提出了会计政策选择的原则和方法,认为企业进行会计政策选择,必须以会计法规制度为限制,以公允反映为原则,以遵守职业道德为前提,讲求适用性和成本效益。

At ternatives of Accounting Policy in an Enterprise

Beginning with the major types and the factors of accounting policy in China,the paper puts forward the principles and methods to alternatives of accounting policy,that is,it should be defined by accounting regulations to observe the equality principle and professional morality,and strive for appropriateness and cost benefits.